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TMI Blog2016 (11) TMI 1099X X X X Extracts X X X X X X X X Extracts X X X X ..... els used in the making and fabrication of these capital goods are found eligible for Cenvat credit. CENVAT credit allowed - appeal allowed - decided in favor of appellant. - Appeal No. E/135 & 136/2010-EX [DB] - Final Order No. 54943-54944/2016 - Dated:- 10-11-2016 - Dr. Satish Chandra, President And Mr. Ashok K. Arya, Member (Technical) Ms. Shreya Dahiya (Advocate) for the Appellant Mr. Yogesh Agarwal, DR for the Respondent ORDER Per Ashok K. Arya 1. These two appeals are against Commissioner s two orders both dated 12.10.2009 whereunder the Cenvat Credit to the tune of ₹ 77,30,780 and ₹ 1,39,13,197 has been denied. 2. The Appellant has been represented by the ld. advocate, Ms. Shreya Dahiya and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9.06.0216. 4. The ld. AR for the department reiterates the findings given in the impguned order. 5. The matter stands covered by the Tribunal s order in the appellant s own cases vide Final Orders Nos. A/52567/2015 EX (DB) dated 03.08.2015 and A/52244/2016- EX (DB) dated 29.06.2016. Hon ble Supreme Court s decisions in the cases of Commissioner of C.EX., Coimbatore versus Jawahar Mills Ltd. 2001 (132) E.L.T. 3 (S.C.) and Commissioner or Central Excise Jaipur v/s Rajasthan Spinge Weaving Mills Ltd. 2010 (255) ELT 481 (SC) support the stand taken by the appellant. The Hon ble Madras High Court in case of India Cement Ltd. Vs CESTAT, Chennai 2015 (321) ELT 209 (Mad) interalia observes as under: 9. It is not in dispute that the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s were used for erection of capital goods namely Dry Process Cement Manufacturing Plant, which falls under Chapter 84, as mentioned in Serial No. (i) of Rules 2(a)(A). Thus, the items in question are covered in serial No. (iii) of Rules 2(a)(A) of the Rules, C.B.E. C. has clarified that all parts, components, accessories which are to be used with capital goods in serial (i) and (ii) of Rules 2(a)(A) and classifiable under any chapter heading are eligible for availment of Cenvat credit. A plain reading of serial (iii) cannot lead to a different conclusion either. 8. After considering the use of the goods in question, in our considered view, the present case is covered by the decision of the Hon ble Madras High Court in appellant s own ..... X X X X Extracts X X X X X X X X Extracts X X X X
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